Self-created patents are included in intangible assets.
Questioning the above two sentences feels a bit inconsistent, please ask the teacher to talk about it.
Answer the student sxwxxj, hello! The answer to your question is as follows:
The thing is this: the purchased intangible assets are priced according to the actual price paid, which refers to the general intangible assets. Intangible assets include patent right, non-patented technology, trademark right and land use right in valuation method. For outsourcing non-patented technology, this is a specific pricing method for outsourcing non-patented technology.
★ Subject: Cost Engineer's Valuation of Construction Project.